Publication: Local government in Scotland: Financial bulletin 2024/25

by Accounts Commission

Publication cover: Local government in Scotland: Financial bulletin 2024/25

Whilst councils have made significant savings, the cost of delivering services is rising faster than available funding. This risks the financial sustainability of councils over the next three to five years.

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Videos

Derek Yule, Member of the Accounts Commission talks about the report

A transcript of this video is available to download with the other files on this page.

Images

  • Scottish Government funding to councils since 2019/20 in real and cash terms
    Exhibit 1
  • Sources of council revenue funding and income in 2023/24 and 2024/25, in real terms
    Exhibit 2
  • The bridging actions 28 councils identified in their 2024/25 budgets
    Exhibit 3
  • The bridging actions councils identified within their 2024/25 budgets as a proportion of net cost of services
    Exhibit 4
  • Councils’ overspends and underspends at a service level and reasons for them
    Exhibit 5
  • Percentage of revenue savings targets achieved in 2024/25, split by recurring and non-recurring savings
    Exhibit 6
  • Capital expenditure split by sources of finance in cash terms, 2023/24 and 2024/25
    Exhibit 7
  • Councils’ usable reserves, 2019/20, 2023/24 and 2024/25
    Exhibit 8
  • Councils’ General Fund balance between 2019/20 and 2024/25, split by committed and uncommitted
    Exhibit 9
  • The types of debt held by councils in 2024/25
    Exhibit 10
  • Scotland’s 32 councils had outstanding PWLB loans of £14.9 billion at the end of 2024/25
    Exhibit 11